Appeals of Levy

Board of Tax Appeals

Appeals of Levy

2 B.T.A. 361

CourtUnited States Board of Tax Appeals

DecidedJuly 14, 1925

DocketDocket Nos. 3043, 3045

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 361 (Appeals of Levy) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeals of Levy, 2 B.T.A. 361 (bta 1925).

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Opinion

[362]*362OPINION.

Ivins:

The taxpayers’ material contentions being directly in point, the appeals are denied upon authority of the decision of the Supreme Court in Duffy v. Central R. R. Co. of New Jersey, 268 U. S. 55, and of this Board’s decisions in the Appeal of the National City Bank of Seattle, 1 B. T. A. 139, and Appeal of Simmons & Ham[363]*363mond Mfg. Co., 1 B. T. A. 803. The expenditure giving rise to this controversy may be depreciated over the remaining life of the lease, as the Commissioner contends it should be.

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[362]*362OPINION.

Ivins:

The taxpayers’ material contentions being directly in point, the appeals are denied upon authority of the decision of the Supreme Court in Duffy v. Central R. R. Co. of New Jersey, 268 U. S. 55, and of this Board’s decisions in the Appeal of the National City Bank of Seattle, 1 B. T. A. 139, and Appeal of Simmons & Ham[363]*363mond Mfg. Co., 1 B. T. A. 803. The expenditure giving rise to this controversy may be depreciated over the remaining life of the lease, as the Commissioner contends it should be.

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Bluebook (online)

2 B.T.A. 361, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeals-of-levy-bta-1925.

Opinion

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